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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 25 results.
Exemption for reinvestment not valid if new home purchased outside two-year period
V1377-26
Rents received due to buyer's breach are treated as general income
V1270-26
Loss from 2020 property sale can be offset by 2024 gain
V1110-26
Gains from property transfer exempt if reinvested in life annuities
V0524-26
Sale of cooperative land to third party deemed extracooperative and taxed at general rate
V0170-26
Losses from 2020 cannot be offset against 2025 gains due to expiry of four-year period
V1881-25
Loss from property sale offsets savings income base
V1878-25
Losses from foreign exchange fluctuations governed by one-year period under LIRPF article 33.5(e)
V1613-25
La exención por reinversión requiere que la vivienda sea habitual (residencia de tres años o circunstancias excepcionales)
V1642-25
Capital gains from property transfer exempt if reinvested in lifetime income
V1570-25
Reinvestment exemption in life annuities requires age of 65 or over
V1544-25
45% reduction in concursal agreement of Bosques Naturales SA causes 2024 IRPF loss
V2441-24
IRPF: hereditary loss from Afinsa debt imputable to 2023 tax year
V1839-24
Loss from crypto scam computable in IRPF if proven
V1828-24
Crypto loss from unknown scam included in general IRPF tax base
V1737-24
Capital gains from property and shares taxed unless exempted by age or dependency
V0635-22
Requisitos para que la transmisión de elementos patrimoniales sea una operación no sujeta a IVA
V3168-17
Reinvestment exemption not applicable for 2014 transfer
V1168-16
Drivers over 65 can claim reinvestment exemption when transferring taxi licence
V3243-15
Taxation in Spain on capital gains from the sale of a Portuguese property
V3182-15
A non-recovered credit does not automatically constitute a patrimonial loss until it is judicially uncollectible
V2603-15
Exemption for reinvestment in life annuity not applicable to transactions before 2015
V2461-15
Exemption possible for patrimonial gain from transfer if vitalic income is established
V2133-15
Exemption for reinvestment in life annuity not applicable to pension benefits
V1645-15
Losses from share reduction due to expropriation are deductible
V3383-14
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